Based on the analysis of the irrational petroleum tax system, this paper recommends to 1) take dynamic tax rate according to the oil extractio...

• 本文在分析论述石油税制不合理问题的基础上,提出了以油田为对象按照开发期实行动态税率、按资源等级实行级差税率和根据油价变动定期调整税率的建议。